European Union Comments on ECJ C-537/22: Hungarian anti-VAT carousel fraud scheme in breach of EU law 7 months ago
European UnionHungary Comments on ECJ C-537/22: Hungarian anti-VAT carousel fraud scheme violates EU law 8 months ago
Italy Lombardy Court: VAT deduction on transaction costs incurred by a SPV in a merger leveraged buyout operation 8 months ago
Norway Amendment to the Value Added Tax Act – fishermen to receive a refund of excess input value added tax in certain circumstances 8 months ago
European Union Summary of ECJ C-537/22 (Global Ink Trade): VAT Deduction, Primacy of EU Law and Taxpayer Obligations 8 months ago
European Union Comments on ECJ C-537/22: VAT Deduction: Credibility, Legal Assessments, and Fraud Elements 8 months ago
Sweden Sweden’s Supreme Court Allows Turnover-Based Calculation for Deductibility of Input VAT in Mixed Activities 8 months ago
Sweden Sweden’s Supreme Administrative Court Facilitates Input VAT Deduction Rights for Active Holding Companies 8 months ago
Denmark Denmark Tax Agency Clarifies VAT Deduction for Motor Vehicle Parking Space Construction Costs 8 months ago
Germany Input tax adjustment according to § 17 UStG in three-party relationship as mass liability (BFH) 8 months ago
Italy Suspension of VAT credit refund without bankruptcy judge’s authorization: rejection of offsetting 8 months ago
European UnionHungary ECJ C-537/22 (Global Ink Trade) – Judgment – Deduction of VAT in case of a missing additional evidence/fictitious transactions 8 months ago
United Kingdom Appeal Updates: Hotel La Tour Limited VAT Recovery Case Set for April 10, 2024 8 months ago
Bulgaria Amendments to Bulgaria’s VAT Law Effective from 1 January 2024: Deferred Payments, Deduction Adjustments, and New Registration Rules 8 months ago
Spain Considerations for Financial and Insurance Industries in Calculating VAT Pro-Rata in Spain for 2023 8 months ago
Denmark Deduction for establishment expenses for parking spaces for employees’ personal motor vehicles 8 months ago
Germany VAT deduction when switching from average rate taxation to regular taxation BFH, judgment of 12.7.2023 8 months ago
Germany Input tax deduction in equity proceedings pursuant to Section 163 AO: FG Thuringia’s judgment of 15.12.2022 8 months ago
European Union Comments on ECJ C-746/22 (AG Opinion): Right to VAT refund even if evidence presented too late 8 months ago
Poland Ruling: Lack of VAT Deduction Rights for Expenditures in Rural Development Program Project 8 months ago
Poland Ruling: Lack of VAT Deduction Rights for Project Expenditures by University in Consortium 8 months ago
India Rejection of ITC on Failure of Supplier to file GSTR- 1 on Time: Kerala HC Remands Matter to Assessing Authority 8 months ago
Argentina Argentina Suspends VAT Exemption Certificates on Importations, Allows VAT Credit Instead 8 months ago